Allahabad High Court Weekly Round-Up: July 24 - July 30
1 year, 5 months ago

Allahabad High Court Weekly Round-Up: July 24 - July 30

Live Law  

NOMINAL INDEX Shweta Punj vs. Union of India and 4 others 2023 LiveLaw 224 Manorama Kuchhal And Another vs. Brijesh Narain Singh D.M./Collector NIC Dist. Lucknow And Another 2023 LiveLaw 230 ORDERS/JUDGMENTS OF THE WEEK Allahabad High Court Dismisses Challenge To Appointment Of Commissioners Of Income-Tax Case Title: Shweta Punj vs. Union of India and 4 others 2023 LiveLaw 224 Case Citation: 2023 LiveLaw 224 The Allahabad High Court has held that Sections 116 and 117 of the Income Tax Act, 1961 empower the Central Government to appoint Commissioner of Income-Tax. 'No Legal Right To Seek Protection': Allahabad HC Denies Relief To Married Woman Residing With Live-In Partner Sans Divorce Case title - Bharti And Another vs. State Of U P And 3 Others Case Citation: 2023 LiveLaw 228 The Allahabad High Court dismissed a protection plea filed by a married woman and her live-in partner while observing that since the lady has not divorced her husband, she and her live-in partner have no legal right to seek protection. GST | Show Cause Notice Must Contain Foundation Of Case On Which Action Is Necessitated: Allahabad High Court Case Title: M/S Abhay Traders vs. Commissioner Commercial Tax U.P. Lucknow And Another 2023 LiveLaw 230 Case Citation: 2023 LiveLaw 230 The Allahabad High Court has held that show cause notice must contain the foundation of the case based on which action is being necessitated.

Justice High Court Court Show Cause Notice Survey High 2023 Cat Allahabad Asi Livelaw Vice Chairman No Legal Right Oll U P Dheeraj Govind Rao Jagtap Ors 2023 Livelaw Domestic Help Allowance  court  roundup  vs  2023  ab  survey  asi  livelaw  allahabad  weekly  justice  24  30  high

History of this topic

[GST] Decision-Making Procedure Adopted By Authority De Hors Provisions Of Act/Rules, Is Liable To Be Rendered As Flawed: Allahabad High Court
1 day, 6 hours ago

[GST] Decision-Making Procedure Adopted By Authority De Hors Provisions Of Act/Rules, Is Liable To Be Rendered As Flawed: Allahabad High Court

Live Law  

While directing that the order under Section 73 of the Goods and Service Tax Act, 2017 uploaded in the “Additional Notices and Tabs” on the GST portal be treated as the show cause notice, the Allahabad High Court observed that “If in a decision making procedure adopted by the authority is de hors the provisions of the act or rules …

Twin Conditions U/S 127 Of Income Tax Act For Transferring Assessee's Case From One Officer To Another Are Mandatory: Himachal Pradesh HC
2 days, 6 hours ago

Twin Conditions U/S 127 Of Income Tax Act For Transferring Assessee's Case From One Officer To Another Are Mandatory: Himachal Pradesh HC

Live Law  

The Himachal Pradesh High Court has elucidated the mandatory twin conditions for transfer of an assessee's case under Section 127 of the Income Tax Act, 1961, from one Assessing Officer to another. A division bench of Justices Tarlok Singh Chauhan and Rakesh Kainthla observed, “The twin conditions to be complied with by the respondents for transferring the case of the …

Allahabad High Court Annual Digest 2024 [Part II]
5 days, 6 hours ago

Allahabad High Court Annual Digest 2024 [Part II]

Live Law  

Citations 2024 LiveLaw 391 – 2024 LiveLaw 787Lawyers To Ensure Dignity Of Court Even When Challenging Its Order: Allahabad High Court Deprecates Disrespectful Drafting Of Review ApplicationCase Title: M/S Rajshi Processors Raebareli Thru. And 2 Others 2024 LiveLaw 391 Case citation: 2024 LiveLaw 784 While disposing of a public interest litigation pertaining to illegal leasing of land belonging to schools, …

Allahabad High Court Quarterly Digest : October To December 2024
5 days, 22 hours ago

Allahabad High Court Quarterly Digest : October To December 2024

Live Law  

ORDERS/JUDGMENTS OF THE QUARTER Civil Judge Has No Jurisdiction To Entertain Suit Filed U/S 92 CPC Or Under Section 2 Of Religious Endowment Act, 1863: Allahabad High Court Case Title: Jyantri Prasad And 9 Others v. Shri Ram Janki Lakshman Ji Virajman Mandir,Pratapgarh Thru. Observing that the student had not played fraud on the College, the bench of Justice Manoj …

Reassessment U/S 150 Of Income Tax Act Can't Be Initiated On Mere 'Incidental' Findings Of Appellate Authority: Delhi High Court
6 days, 22 hours ago

Reassessment U/S 150 Of Income Tax Act Can't Be Initiated On Mere 'Incidental' Findings Of Appellate Authority: Delhi High Court

Live Law  

The Delhi High Court has held that Section 150 of the Income Tax Act, 1961 can be invoked for reassessment only to give effect to a 'conclusive finding' by an appellate authority regarding escapement of income by an assessee. Both terms demand a direct and substantive nexus to the matter under adjudication and cannot extend to incidental or ancillary conclusions.” …

Supreme Court Monthly Round-up: December 2024
Top News
1 week ago

Supreme Court Monthly Round-up: December 2024

Live Law  

Index Citations Ashok v. State of Uttar Pradesh, Criminal Appeal No. Case Details: Irfan Khan v. State Citation: 2024 LiveLaw 945 The Supreme Court quashed the Arms Act case against the person accused of possessing a buttondar knife. Setting aside the High Court's decision, Mehta J. in the judgment observed that “the notification whereby, a buttondar knife having blade dimensions …

Supreme Court Monthly Round-up: December 2024
Top News
1 week ago

Supreme Court Monthly Round-up: December 2024

Live Law  

Index Citations Ashok v. State of Uttar Pradesh, Criminal Appeal No. Case Details: Irfan Khan v. State Citation: 2024 LiveLaw 945 The Supreme Court quashed the Arms Act case against the person accused of possessing a buttondar knife. Setting aside the High Court's decision, Mehta J. in the judgment observed that “the notification whereby, a buttondar knife having blade dimensions …

Punjab & Haryana High Court Monthly Digest: December 2024
1 week, 1 day ago

Punjab & Haryana High Court Monthly Digest: December 2024

Live Law  

NOMINAL INDEX Gurcharan Singh and others v. State of Punjab and another 2024 LiveLaw 387Punjab State and others v. XXXX 2024 LiveLaw 388DILJIT KAUR v. STATE OF PUNJAB 2024 LiveLaw 389Raj Kumar Arora v. Central Information Commission and others 2024 LiveLaw 390ANGURI DEVI v. UNION OF INDIA AND OTHERS 2024 LiveLaw 391XXXX v. State of Punjab 2024. 2024 LiveLaw 419 …

Tax Monthly Digest: December 2024
1 week, 2 days ago

Tax Monthly Digest: December 2024

Live Law  

SUPREME COURT Subsequent Purchaser Of Imported Vehicle Cannot Be Asked To Pay Customs Duty; Liability On Importer : Supreme Court Case Title: Nalin Choksey v. The Commissioner Of Customs, Kochi The Supreme Court ruled that the 'subsequent purchaser' of an imported motor car cannot be called an 'importer' to attract the liability under the Customs Act, 1962 to pay customs …

Karnataka High Court Annual Digest 2024 [Part I]
2 weeks, 2 days ago

Karnataka High Court Annual Digest 2024 [Part I]

Live Law  

Citation No: 2024 LiveLaw 1 to Citation No: 2024 LiveLaw 260 Judgments/Orders Karnataka High Court Quashes Rape Charge On False Promise To Marry But Orders Accused To Maintain Child Born From 'Consensual' Relationship Case Title: Raghvendraraddi Shivaraddi Naduvinamani AND State of Karnataka Case No: Criminal Petition No 100721 of 2023. A division bench of Chief Justice Prasanna B Varale and …

Supreme Court Weekly Round-up: December 16, 2024 To December 22, 2024
2 weeks, 4 days ago

Supreme Court Weekly Round-up: December 16, 2024 To December 22, 2024

Live Law  

Index Citations New India Assurance Co. Ltd. v. Velu & Anr. The court reduced the death sentence of the accused to a sentence of imprisonment for 25 years as “the present is not a case where it can be said that the possibility of reformation is completely ruled out.” Case Details: Ayub Khan v. State of Rajasthan Citation: 2024 LiveLaw …

Assessment Pending Prior To Resolution Cannot Be Quantified After Approval Of Resolution Plan: Allahabad High Court
3 weeks ago

Assessment Pending Prior To Resolution Cannot Be Quantified After Approval Of Resolution Plan: Allahabad High Court

Live Law  

The Allahabad High Court has held that the resolution applicant cannot be burdened with new claims after approval of a resolution plan. Upon approval of the resolution plan on 02.02.2021, the Department passed an assessment order dated 28.04.2021 under Section 144 read with 144B of the Income Tax Act, 1961. High Court Verdict In Uttam Galva Metallics Ltd. and Mr. …

Delhi High Court Monthly Digest: November 2024 [Citations 1193 - 1304]
3 weeks, 2 days ago

Delhi High Court Monthly Digest: November 2024 [Citations 1193 - 1304]

Live Law  

Citations 2024 LiveLaw 1193 to 2024 LiveLaw 1304NOMINAL INDEXHARI OM SHARMA v. SAUMAN KUMAR CHATTERJEE & ANR 2024 LiveLaw 1193Jeewraj Singh Shekhawat vs. UOI & Ors 2024 LiveLaw 1194MATTHEW JOHNSON DARA v. HINDUSTAN URVARAK AND RASAYAN LTD 2024 LiveLaw 1195MOHD. SATYA PAL GUPTA 2024 LiveLaw 1304 Ban Imposed U/S 69 Of Partnership Act Has No Application To Arbitral Proceedings: Delhi …

SC's Judgement In Abhisar Buildwell Case Doesn't Permit Reopening Of Assessments Beyond Limitation Period U/S 149(1) Of IT Act: Delhi HC
3 weeks, 4 days ago

SC's Judgement In Abhisar Buildwell Case Doesn't Permit Reopening Of Assessments Beyond Limitation Period U/S 149(1) Of IT Act: Delhi HC

Live Law  

The Delhi High Court has reiterated that the Supreme Court's judgment in Abhisar Buildwell does not permit reopening of assessments under Section 147/148 of the Income Tax Act, 1961 beyond the period stipulated under Section 149. It relied on Principal Commissioner of Income Tax, Central-3 v. Abhisar Buildwell Private Limited to contend that in cases where the proceedings under Section …

Tax Weekly Round-Up: December 09 - December 15, 2024
3 weeks, 4 days ago

Tax Weekly Round-Up: December 09 - December 15, 2024

Live Law  

HIGH COURTS Allahabad HC Assesee Cannot File For Requisite Documents Once Plea Is Accepted And Notice Is Issued: Allahabad High Court Case Title: M/s Laxmi Telecom v. State of U.P. Form 26B Under Income Tax Rules Not Required For Refund Once Form 5 Under 'Vivad Se Vishwas' Act Is Issued: Allahabad High Court Case Title: Dish TV India Limited v. …

Supreme Court Weekly Round-up: December 9, 2024 To December 15, 2024
3 weeks, 5 days ago

Supreme Court Weekly Round-up: December 9, 2024 To December 15, 2024

Live Law  

Index Citations Kunhimuhammed @ Kunheethu v. State of Kerala 2024 LiveLaw 964 National Highways Authority of India v. G Athipathi and Others, Civil Appeal No. Case Details: Kirpal Singh v. Government of India Citation: 2024 LiveLaw 970 The Supreme Court has held that Section 14 of the Limitation Act, 1963 is applicable to the Arbitration and Conciliation Act, 1996. Case …

Assessee Can Confine Settlement Under Direct Tax Vivad Se Vishwas Act To Disputes Which Were Subject Matter Of Its Appeal: Delhi HC
Trending News
4 weeks, 1 day ago

Assessee Can Confine Settlement Under Direct Tax Vivad Se Vishwas Act To Disputes Which Were Subject Matter Of Its Appeal: Delhi HC

Live Law  

The Delhi High Court has held that under the Direct Tax Vivad Se Vishwas Act, 2020, an Assessee is entitled to confine the settlement of disputes which were subject matter of its appeal, and exclude the disputes which were subject matter of the Revenue's appeal for the same assessment year. It thus allowed a real estate company's plea against the …

Tax Weekly Round-Up: December 02 - December 08, 2024
1 month ago

Tax Weekly Round-Up: December 02 - December 08, 2024

Live Law  

SUPREME COURT Subsequent Purchaser Of Imported Vehicle Cannot Be Asked To Pay Customs Duty; Liability On Importer : Supreme Court Case Title: NALIN CHOKSEY VERSUS THE COMMISSIONER OF CUSTOMS, KOCHI The Supreme Court ruled that the 'subsequent purchaser' of an imported motor car cannot be called an 'importer' to attract the liability under the Customs Act, 1962 to pay customs …

Supreme Court Weekly Round-up: December 02, 2024 To December 08, 2024
1 month ago

Supreme Court Weekly Round-up: December 02, 2024 To December 08, 2024

Live Law  

Index Citations Ashok v. State of Uttar Pradesh, Criminal Appeal No. Case Details: Irfan Khan v. State Citation: 2024 LiveLaw 945 The Supreme Court quashed the Arms Act case against the person accused of possessing a buttondar knife. Setting aside the High Court's decision, Mehta J. in the judgment observed that "the notification whereby, a buttondar knife having blade dimensions …

Supreme Court Sets Aside Allahabad HC's Imposition Of Rs.1 Lakh Cost On Advocate Mehmood Pracha, Expunges Adverse Remarks Made Against Him
1 month ago

Supreme Court Sets Aside Allahabad HC's Imposition Of Rs.1 Lakh Cost On Advocate Mehmood Pracha, Expunges Adverse Remarks Made Against Him

Live Law  

The Supreme Court today set aside Allahabad High Court's imposition of Rs.1 lakh cost on Advocate Mehmood Pracha over a petition filed by him concerning videography during the electoral process. Personal remarks made against the counsel in the impugned High Court order were also expunged.A bench of Justices Surya Kant and Manmohan passed the order, upon Election Commission of India …

[Income Tax] No Substantial Question Of Law Arises If Perversity Cannot Be Shown In Order Passed By Tribunal: Allahabad High Court
1 month ago

[Income Tax] No Substantial Question Of Law Arises If Perversity Cannot Be Shown In Order Passed By Tribunal: Allahabad High Court

Live Law  

The Allahabad High Court has held that no substantial question of law arises in a case where no perversity can be shown in the order passed by the Income Tax Tribunal in appeal under Section 260A of the Income Tax Act, 1961. had passed orders without inquiries or verification and thus the present situation stood covered under Explanation 2 to …

Supreme Court Monthly Round-up: November 2024
1 month, 1 week ago

Supreme Court Monthly Round-up: November 2024

Live Law  

Index Citations Manish Kumar Rai v. Union of India & Ors. Case Details: Nabha Power Ltd and another v. Punjab State Power Corporation Ltd. Citation: 2024 LiveLaw 861 The Supreme Court held that a press release issued by the Government of India about certain changes in the mega power policy did not constitute 'law' and 'change in law' in terms …

Tax Weekly Roundup: November 25 - December 01, 2024
1 month, 1 week ago

Tax Weekly Roundup: November 25 - December 01, 2024

Live Law  

HIGH COURTS Allahabad HC Time Extension Notification Dated 24.04.2023 Valid Only From 31.03.2023, Not Before: Allahabad High Court Case Title: M/s A.V. Review Plea Against SLP Constitutes "Disputed Tax" U/S 2: Delhi High Court Case title: NRA Iron And Steel Pvt Ltd v. Income Tax Department & Ors. S.99A Customs Act | Final Report Containing Audit Findings Can Be Drawn …

Supreme Court Weekly Round-up: November 25, 2024 To December 01, 2024
Trending News
1 month, 1 week ago

Supreme Court Weekly Round-up: November 25, 2024 To December 01, 2024

Live Law  

Index Citations M/S Ajay Protech Pvt. Case Details: State of Karnataka v. Chandrasha Criminal Appeal No.2646 Of 2024 Citation: 2024 LiveLaw 926 While convicting a government servant for taking a bribe of Rs.2000, the Supreme Court observed that it was not necessary for the amount involved to be substantial to draw the presumption under Section 20 of the Prevention of …

Allahabad High Court Directs State GST Dept To Not Initiate Action For Assessment Years In Which Central GST Had Already Acted
Trending News
1 month, 1 week ago

Allahabad High Court Directs State GST Dept To Not Initiate Action For Assessment Years In Which Central GST Had Already Acted

Live Law  

The Allahabad High Court has directed the State Goods and Service Tax Authorities to not take action for any assessment year in which the Central Goods and Service Tax Authorities have already taken action. Petitioner approached the High Court under Article 226 of the Constitution of India against the actions taken by the State and Central GST Authorities for the …

Appeals U/S 260A Of Income Tax Act Not Sustainable In Absence Of Perversity In Tribunal's Fact Finding: Allahabad High Court
1 month, 1 week ago

Appeals U/S 260A Of Income Tax Act Not Sustainable In Absence Of Perversity In Tribunal's Fact Finding: Allahabad High Court

Live Law  

While entertaining an Income Tax Appeal, the Allahabad High Court has held that an appeal under Section 260A of the Income Tax Act, 1961 cannot be sustained without establishing a perversity with the fact finding of the Tribunal. A catena of Supreme Court judgments have concluded that in relation to facts, no substantial question of law would arise unless the …

Kerala High Court Weekly Round-Up: November 25 - December 01, 2024
1 month, 1 week ago

Kerala High Court Weekly Round-Up: November 25 - December 01, 2024

Live Law  

Nominal Index State of Kerala v Jayakrishnaraj G, 2024 LiveLaw 748 Baburaj Jacob v State of Kerala and Another, 2024 LiveLaw 749 The Federal Bank Ltd. v The Additional/ Joint/ Dputy/ Assistant Commissioner of Income Tax, 2024 LiveLaw 750 Pooja Anand v Ashokan K. and Another, 2024 LiveLaw 751 Georgekutty C X v Chairman and Managing Director, KSEB, 2024 LiveLaw …

[Direct Tax Vivaad Se Vishwas Act] Review Plea Against SLP Constitutes "Disputed Tax" U/S 2(i)(j): Delhi High Court
1 month, 2 weeks ago

[Direct Tax Vivaad Se Vishwas Act] Review Plea Against SLP Constitutes "Disputed Tax" U/S 2(i)(j): Delhi High Court

Live Law  

The Delhi High Court has held that a review petition, against the orders passed in SLP by the Supreme Court, is “Disputed Tax” under Section 2 of the Direct Tax Vivad Se Vishwas Act, 2020 and the review petitioner would be eligible to take benefit of “Vivad Se Vishwas Scheme”. Section 2 defines disputed tax in relation to Appeal, Writ …

[Direct Tax Vivaad Se Vishwas Act] Review Plea Against SLP Constitutes "Disputed Tax" U/S 2(i)(j): Delhi High Court
1 month, 2 weeks ago

[Direct Tax Vivaad Se Vishwas Act] Review Plea Against SLP Constitutes "Disputed Tax" U/S 2(i)(j): Delhi High Court

Live Law  

The Delhi High Court has held that a review petition, against the orders passed in SLP by the Supreme Court, is “Disputed Tax” under Section 2 of the Direct Tax Vivad Se Vishwas Act, 2020 and the review petitioner would be eligible to take benefit of “Vivad Se Vishwas Scheme”. Section 2 defines disputed tax in relation to Appeal, Writ …

Tax Weekly Roundup: November 18 - November 24, 2024
1 month, 2 weeks ago

Tax Weekly Roundup: November 18 - November 24, 2024

Live Law  

SUPREME COURT Mobile Towers & Pre-Fabricated Buildings Moveable Properties, Qualify As 'Capital Goods' For CENVAT Credit : Supreme Court Case title: M/S BHARTI AIRTEL LTD. v. THE COMMISSIONER OF CENTRAL EXCISE, PUNE Case no. The Court also found substance in State's argument that part of revenue is lost when vehicle is purchased from outside the State and therefore, it held, …

Tax Weekly Roundup: November 18 - November 24, 2024
1 month, 2 weeks ago

Tax Weekly Roundup: November 18 - November 24, 2024

Live Law  

SUPREME COURT Mobile Towers & Pre-Fabricated Buildings Moveable Properties, Qualify As 'Capital Goods' For CENVAT Credit : Supreme Court Case title: M/S BHARTI AIRTEL LTD. v. THE COMMISSIONER OF CENTRAL EXCISE, PUNE Case no. The Court also found substance in State's argument that part of revenue is lost when vehicle is purchased from outside the State and therefore, it held, …

Delhi High Court Weekly Round-Up: November 18 To November 24, 2024
1 month, 2 weeks ago

Delhi High Court Weekly Round-Up: November 18 To November 24, 2024

Live Law  

Citations 2024 LiveLaw 1246 to 2024 LiveLaw 1281NOMINAL INDEXANI v. RSY News & Anr. Versus M/s Fiberfill Engineers 2024 LiveLaw 1281 Delhi High Court Directs RSY News To Take Down Original Videos Of ANI In Copyright Infringement Suit Title: ANI v. RSY News & Anr. Ltd. Citation: 2024 LiveLaw 1257 The Delhi High Court bench of Justice Subramonium Prasad affirmed …

Recourse To Section 147 Of Income Tax Act Not Barred In Cases Where Assessing Officer Is Empowered To Proceed U/S 153C: Delhi High Court
1 month, 2 weeks ago

Recourse To Section 147 Of Income Tax Act Not Barred In Cases Where Assessing Officer Is Empowered To Proceed U/S 153C: Delhi High Court

Live Law  

S.153C Income Tax Act doesn't bar AO's jurisdiction to reopen assessment u/S 147 when information against assessee is received from search conducted on another person: Delhi High CourtThe Delhi High Court has held that Section 153C of the Income Tax Act, 1961 does not by itself preclude an Assessing Officer from reopening assessments under Section 147/148 of the Act, on …

Supreme Court Weekly Round-up: November 11, 2024 To November 17, 2024
1 month, 3 weeks ago

Supreme Court Weekly Round-up: November 11, 2024 To November 17, 2024

Live Law  

Nominal Index Citations M/S Crystal Transport Private Limited & Anr. Case Details: XYZ v. State of Gujarat Citation: 2024 LiveLaw 887 The Supreme Court advised High Courts to exercise caution before quashing non-compoundable cases based on settlement between the victim and the accused. Case Details: Som Nath Bharti v. State of Uttar Pradesh The Supreme Court dismissed a petition filed …

Gujarat High Court Monthly Digest: October 2024 [Citations 144-163]
Trending News
1 month, 3 weeks ago

Gujarat High Court Monthly Digest: October 2024 [Citations 144-163]

Live Law  

Citations 2024 LiveLaw 144 to 2024 LiveLaw 163 Nominal Index Pareshbhai Ramanlal Shah v. State of Gujarat and Batch, 2024 LiveLaw 144 I C Mahida – M.D. Ltd. v. Union Of India & Ors, 2024 LiveLaw 157 Amee Mahasukhlal Parekh as Lr of Late Mahasukhlal Navnidhlal Parekh v. Income Tax Officer Ward 1 Or His Successor, 2024 LiveLaw 158 Nathalal …

When Is Action For Imposition Of Penalty 'Initiated' U/S 271C Of Income Tax Act For Failure To Deduct Tax At Source: Delhi HC Explains
Trending News
1 month, 4 weeks ago

When Is Action For Imposition Of Penalty 'Initiated' U/S 271C Of Income Tax Act For Failure To Deduct Tax At Source: Delhi HC Explains

Live Law  

The Delhi High Court recently explained when an action for imposition of penalty under Section 271C of the Income Tax Act, 1961 can be said to have been “initiated”. At the outset, the High Court noted that when a penalty proceeding can be stated to be initiated is squarely covered in favour of the assessee by Principal Commissioner of Income …

Entry Made In Dispatch Register Is Not Primary Evidence To Prove Service Of Notice On Assessee: Orissa High Court
1 month, 4 weeks ago

Entry Made In Dispatch Register Is Not Primary Evidence To Prove Service Of Notice On Assessee: Orissa High Court

Live Law  

The Orissa High Court has made it clear that an entry in the dispatch register maintained by the Revenue is not primary evidence to show service of notice on an assessee. At the outset, the High Court division bench of Justices Arindam Sinha and MS Sahoo observed, “Entry made in the system is not primary evidence. In light of the …

GST | Assessee Entitled To Fresh Notice If Initial Notice U/S 73 Was Missed Due To Being Uploaded Under 'Additional Notices' Tab: Allahabad HC
2 months ago

GST | Assessee Entitled To Fresh Notice If Initial Notice U/S 73 Was Missed Due To Being Uploaded Under 'Additional Notices' Tab: Allahabad HC

Live Law  

The Allahabad High Court has held that an assessee is entitled to fresh notices demanding unpaid tax or short tax under Section 73 of the Goods and Service Tax Act, 2017, if the initial notices were not duly communicated to the assessee. Ltd. v. State of UP whereby “benefit of doubt” was given to the assessee since notices issued to …

Mistake On Part Of AO Resulting In Under Assessment Of Income No Ground To Re-Open Assessment U/S 147 Of Income Tax Act: Delhi HC
2 months ago

Mistake On Part Of AO Resulting In Under Assessment Of Income No Ground To Re-Open Assessment U/S 147 Of Income Tax Act: Delhi HC

Live Law  

The Delhi High Court has made it clear that once scrutiny assessment is held under Section 143 of the Income Tax Act but due to a mistake of the Assessing Officer there is under assessment of income, reopening assessment under Section 147 of the Income Tax Act, 1961 is not permissible. At the outset, the High Court observed that escapement …

Bombay High Court Monthly Digest: October 2024
2 months ago

Bombay High Court Monthly Digest: October 2024

Live Law  

Citation 2024 LiveLaw 499 to 2024 LiveLaw 567 Nominal Index Latabai Jadhav vs State of Maharashtra, 2024 LiveLaw 499 State of Maharashtra vs Sunil Kuchkoravi, 2024 LiveLaw 500 Kisan Moulding Limited v. Micro and Small Enterprises Facilitation Council Konkan Thane & Anr., 2024 LiveLaw 501 Safset Agencies Private Ltd.vs. Case Title: State of Maharashtra vs Sunil Kuchkoravi Citation: 2024 LiveLaw …

Delhi High Court Weekly Round-Up: October 28 To November 03, 2024
2 months, 1 week ago

Delhi High Court Weekly Round-Up: October 28 To November 03, 2024

Live Law  

Citations 2024 LiveLaw 1181 to 2024 LiveLaw 1195 NOMINAL INDEX HARI OM SHARMA v. SAUMAN KUMAR CHATTERJEE & ANR 2024 LiveLaw 1193 Jeewraj Singh Shekhawat vs. UOI & Ors 2024 LiveLaw 1194 MATTHEW JOHNSON DARA v. HINDUSTAN URVARAK AND RASAYAN LTD 2024 LiveLaw 1195 Impermissible To Use Section 45 Of PMLA As Tool For Incarceration When Delay In Trial Not …

High Court Rejects Income Tax Appeal, Finds No Escapement of Rs. 3.25 Crore
2 months, 3 weeks ago

High Court Rejects Income Tax Appeal, Finds No Escapement of Rs. 3.25 Crore

Live Law  

The Gujarat High Court has ruled that there cannot be any income escapement by the assessee if there is no unexplained amount in the bank statement on record. The court observed that the reason given by the assessing officer for alleged escapement of Rs.3,25,00,000/- is not sustainable since there is no unexplained amount in the bank statement on record since …

Direct Tax Weekly Round-Up: 11 To 17 August 2024
4 months, 3 weeks ago

Direct Tax Weekly Round-Up: 11 To 17 August 2024

Live Law  

Delhi High Court Failure Of Dept. Value Of Shares Allotted Under Employees Stock Purchase Scheme Can't Be Treated As Perquisite As Per Sec 17: Delhi High Court Case Title: Ravi Kumar Sinha vs. CIT While emphasizing that no tax can be levied on notional income, the Delhi High Court held that Valuation Report obtained by employer could have no application …

Rajasthan High Court Quashes Income Tax Reassessment As Income Tax Dept. Failed To Hold Proper Investigation
4 months, 3 weeks ago

Rajasthan High Court Quashes Income Tax Reassessment As Income Tax Dept. Failed To Hold Proper Investigation

Live Law  

The Jaipur Bench of the Rajasthan High Court has quashed the income tax reassessment and held that the Income Tax Department had not done any investigation or held an inquiry. The bench of Justice Avneesh Jhingan and Justice Ashutosh Kumar has observed that the additions were made solely based on the order passed by the AO determining the value of …

Direct Tax Weekly Round-Up: 4 To 10 August 2024
5 months ago

Direct Tax Weekly Round-Up: 4 To 10 August 2024

Live Law  

Delhi High Court Amendment In Section 153C Income Tax Act Can't Be Interpreted For Revival Of Already Time Barred Proceedings: Delhi High Court Case Title: PCIT Versus Karina Airlines International Ltd. Reopening Based On Entirely New Material Deprives Taxpayer's Right To Object To Re-Assessment: Delhi High Court Case Title: Banyan Real Estate Fund Mauritius Verses Assistant Commissioner Of Income Tax …

Indirect Tax Weekly Round-Up: 21 To 27 July 2024
5 months, 2 weeks ago

Indirect Tax Weekly Round-Up: 21 To 27 July 2024

Live Law  

Supreme Court Customs Act | Owner Of Goods Liable To Pay Customs Duty Even After Confiscated Goods Are Redeemed Paying Fine : Supreme Court Case Title: M/S Navayuga Engineering Co. Ltd. Madras High Court Interest Can't Be Demanded When Entire Stamp Duty Paid During Pendency Of Appeal: Madras High Court Case Title: The Chief Revenue Controlling Authority Chennai Versus R.Muniyandi …

Gujarat High Court Half Yearly Digest: January - June 2024 [Citation 1 to 80]
5 months, 2 weeks ago

Gujarat High Court Half Yearly Digest: January - June 2024 [Citation 1 to 80]

Live Law  

Nominal Index M/S AMIT HOSPITAL PVT. In the ruling, Justice Nikhil S Kariel emphasized, “In the considered opinion of this Court, without delving further into the facts, the grievance of the petitioner could be assuaged at this stage by directing the respondent- Public Service Commission to follow their own policy inasmuch as when the Chairman of the Public Service Commission …

Allahabad High Court Half Yearly Digest: January - June 2024 [Citations 1-415]
6 months ago

Allahabad High Court Half Yearly Digest: January - June 2024 [Citations 1-415]

Live Law  

ORDERS/JUDGMENTS UP Victim Compensation Scheme 2014 | Eligibility/ Quantum Of Compensation For Rape Victims To Be Decided By DLSA, Not Court: Allahabad HC Case Title: Ramesh Alias Mehandi Hasan vs. State Of U.P. The bench comprising of Justice Alok Mathur held, “Considering the aforesaid judgments and also nature of the work involved in the present case where the workmen were …

Allahabad High Court Monthly Digest: June 2024 [Citations 367-415]
6 months ago

Allahabad High Court Monthly Digest: June 2024 [Citations 367-415]

Live Law  

NOMINAL INDEX M/S Pragyason Constructions Private Limited v. State Of U.P. S.11 Hindu Marriage Act | Parents Of Husband Can Contest Proceedings For Declaring Marriage Void After His Death: Allahabad High Court Case Title: Shatakshi Mishra v. Deepak Mahendra Pandey And 2 Others 2024 LiveLaw 373 Citation: 2024 LiveLaw 373 The Allahabad High Court has held that after the death …

Order Of ITSC Final And Conclusive For AY For Which Application Has Been Filed: Delhi High Court
6 months, 1 week ago

Order Of ITSC Final And Conclusive For AY For Which Application Has Been Filed: Delhi High Court

Live Law  

The Delhi High Court has held that the order of the Income Tax Settlement Commission is final and conclusive for a particular assessment year for which the application has been filed.The bench of Justice Yashwant Varma and Justice Purushaindra Kumar Kaurav has observed that the order of the ITSC is deemed to be conclusive for all the matters pertaining to …

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